# The Alcoholic Liquor (Surcharge on Spirits Duty) Order 2008

S.I. 2008/3062 · made 26 November 2008

Liability to the excise duty on spirits increases on 1 December 2008 by 4% of the amount payable (instead of by 8%).

Made under: Excise Duties (Surcharges or Rebates) Act 1979 (Section 1, Section 2)

PDFs: Printed copy https://openlegislation.uk/alcoholic-liquor-surcharge-on-spirits-duty-order-2008/pdf/uksi_20083062_en.pdf; Explanatory Memorandum https://openlegislation.uk/alcoholic-liquor-surcharge-on-spirits-duty-order-2008/pdf/uksiem_20083062_en.pdf

## Introductory text

Excise
Approved by the House of CommonsMade 26th November 2008
Laid before the House of Commons 26th November 2008
Coming into force 1st December 2008
The Treasury make this Order exercising the powers conferred by sections 1(2)(a), 1(1)(a) and 2(3) of the Excise Duties (Surcharges or Rebates) Act 1979.

## 1 

(1) This Order may be cited as the Alcoholic Liquor (Surcharge on Spirits Duty) Order 2008.
(2) It takes effect on 1st December 2008.

## 2 

(1) The surcharge on the liability to the excise duty chargeable in respect of spirits in Schedule 1 to the Alcoholic Liquor Duties (Surcharges) and Tobacco Products Duty Order 2008 is negated.
(2) Instead, the liability to the excise duty chargeable in respect of spirits is adjusted as follows.
(3) To the amount payable, 4 per cent of that amount is added.

## Signature

Frank Roy
Steve McCabe
Two of the Lords Commissioners of Her Majesty’s Treasury
26th November 2008

## Explanatory note

(This note is not part of the Order)
Liability to the excise duty on spirits increases on 1 December 2008 by 4% of the amount payable (instead of by 8%).
A full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

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Source: https://www.legislation.gov.uk/uksi/2008/3062 (the official version)
Page: https://openlegislation.uk/alcoholic-liquor-surcharge-on-spirits-duty-order-2008
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.